Deeds of Variation – Excessive tax planning?

Deeds of Variation – Excessive tax planning?

Tax planning continues to be a ‘hot topic’. The government is committed to clamping down on “aggressive tax planning”. In addition, these days the term “excessive” tax planning is often used, sometimes in the same or a similar context as “aggressive”. What constitutes excessive tax planning is not altogether clear. A cynic might argue that. Read more

Important changes for small company reporting

Important changes for small company reporting

On 16 July 2015, the Financial Reporting Council (FRC) issued the new UK GAAP which will apply to the small companies’ and micro-entities’ regime.  The issuance of these new frameworks marked the end of several years of work by the FRC in moving UK GAAP to an international-based financial reporting framework. The small companies’ regime. Read more

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